a. Pengumpulan fakta dan dokumentas

a. Pengumpulan fakta dan dokumentasi informasi terbaru.
Pengumpulan informasi data mengungkapkan bahwa tidak ada cukup anggaran untuk melanjutkan pelatihan ke tingkat praktis. Perusahaan juga tidak memiliki rencana pelatihan berkala dan pelatihan ditentukan berdasarkan permintaan manajer lini yang harus direalisasikan sesegera mungkin tanpa pelatihan analisis kebutuhan.
b. Riset dan analisa.
Anggaran tahunan untuk pelatihan adalah sekitar 0,25% dari laba tahun sebelumnya setelah pajak. Anggaran pelatihan untuk tahun 2008 didasarkan pada 2007 laba setelah pajak sebesar 650,75 miliar. Terdapat informasi tambahan, tingkat produk cacat mengalami menurun dari 20% menjadi 18% dibandingkan tahun lalu (2% saja). Hasil analisis pelatihan formal juga tidak tersedia, sehingga efektivitas pelatihan tidak dapat diukur dengan andal.

c. Laporan.
Pelatihan karyawan dan rencana pembangunan harus disiapkan secara berkala bersama dengan penyusunan anggaran perusahaan. Sehingga biaya laporan kualitas harus didokumentasikan untuk mendapatkan umpan balik untuk meningkatkan proses dan kualitas produk. Program pelatihan ditentukan berdasarkan identifikasi kebutuhan pelatihan yang meliputi:
• Jenis keterampilan yang dibutuhkan oleh karyawan untuk memaksimalkan kontribusi mereka kepada perusahaan.
• penilaian secara berkala harus dilakukan untuk mengidentifikasi pelatihan yang dibutuhkan.
• Mengukur pelatihan untuk mendapatkan umpan balik untuk perbaikan.
• Benchmarking dengan industri sejenis yang memiliki pelatihan yang lebih baik dan program pembangunan.
Rekomendasi dapat diberikan oleh auditor terkait dengan temuan menurut saya adalah top manajemen seharusnya melakukan evaluasi atas kegiatan pelatihan yang total biaya menggunakan laba setelah pajak tahun 2007 sebesar 650,75 Miliar. Pelatihan yang diadakan tersebut tidak memiliki rencana sebelumnya dengan begitu anggaran yang digunakan terpaksa diambil dari biaya diluar anggaran yang dibuat. Seharusnya top manajemen merencanakan terlebih dahulu pelatihan yang akan dilakukan sebelum mesin baru digunakan perusahaan. Akan tetapi dengan anggran yang besar, 35% dari peserta menunjukkan keterampilan mereka membaik setelah mengikuti pelatihan tersebut, serta 80% dari peserta menunjukkan bahwa durasi pelatihan terlalu pendek dan tidak ada cukup waktu bagi mereka untuk memahami materi pelatihan. Jadi kesimpulannya perusahaan dan top manajemen harus mengevaluasi secara detail dalam mengadakan pelatihan tersebut agar anggaran yang digunakan tepat sasaran dan tidak membuat anggaran menjadi tinggi.

Hasil (Inggris) 1:

a. the collection of facts and the documentation for the latest information.Information collection data reveals that there are not enough budget to continue training to the extent practical. The company also did not have regular training and training plan is determined based on the request-line managers should be realized as soon as possible without any training needs analysis.b. research and analysis.The annual budget for training is about 0.25% from the previous year's profit after tax. Training budget for 2008 based on 2007 profit after tax of 650.75 billion. There is additional information, the level of the defective product are experiencing decreased from 20% to 18% compared to last year (2%). The results of the analysis of formal training are also not available, so the effectiveness of training cannot be measured reliably.c. report.Employee training and development plan should be prepared on a regular basis along with the preparation of the budget of the company. So the cost of a quality report must be documented to get feedback to improve the process and quality of the product. The training program is determined based on the identification of training needs which include:• The types of skills required by the employee to maximize their contribution to the company.• periodic assessment should be conducted to identify the training needed.• Measure the training to get feedback for improvement.• Benchmarking with similar industries have better training and development programs.Recommendations can be given by an auditor-related findings in my opinion is the top management should evaluate the top training activities that the total cost of using the profit after tax in 2007 amounting to 650.75 billion. The training, held the previous has no plans with so a budget that used forced cost taken from the outside of the budget are made. Top management should plan in advance of the training will be done before the new machine used the company. But with a large budget, 35% of the participants showed their skills improved after following the training, as well as 80% of the participants indicated that the duration of training is too short and there is not enough time for them to understand training materials. So in conclusion the company and top management should evaluate in detail in the budget in order to conduct training that is used is right on target and didn't make the budget becomes high.

Hasil (Inggris) 2:

a. Gathering facts and documentation updates.
The collection of data information reveals that there is not enough budget to continue training to a practical level. The company also did not have a regular training plan and training of line managers is determined by the demand that must be realized as soon as possible without any training needs analysis.
b. Research and analysis.
The annual budget for training is about 0.25% from the previous year's profit after tax. Training budget for 2008 was based on 2007 profit after tax of 650.75 billion. There is additional information, the level of defective products experienced declines of 20% to 18% compared to last year (2%). The results of the analysis of formal training is not available, so that the effectiveness of the training can not be measured reliably.

c. Report.
Employee training and development plans should be prepared on a regular basis along with the preparation of the company's budget. So the cost of quality reports should be documented to get feedback to improve the process and product quality. The training program is determined based on the identification of training needs which include:
• The type of skills required by employees to maximize their contribution to the company.
• periodic assessment should be conducted to identify training needs.
• Measure training to get feedback for improvement.
• Benchmarking against industry who have better training and development programs.
Recommendations can be given by the auditor relating to the findings I think are the top management should conduct an evaluation of the training activities that the total cost of using the profit after tax in 2007 amounted to 650.75 billion. Training sessions are no plans in advance so the budget used forced taken of costs outside the budget established. Should have top-management plan in advance of the training will be done before the new engine used by the company. But with anggran large, 35% of participants showed their skills improved after the training, as well as 80% of participants indicated that the training duration is too short and there is not enough time for them to understand the training materials.